Understanding how GST applies to your SMSF can be confusing – especially when different rules apply to commercial property, residential property, platforms, and various advice fees. Get it wrong and your fund could miss out on valuable refunds, or register for GST when there’s little or no benefit.
To make this easier, we’ve created a practical SMSFs and GST Factsheet you can download and keep on hand. It steps through when an SMSF must register, when it can register voluntarily, and what GST it can and can’t claim back.
What our SMSF GST Factsheet covers
When an SMSF must register for GST
Understand the $75,000 GST turnover test and which types of income (e.g. commercial rent, leases, overseas income) count towards it.
When voluntary registration can make sense
See examples of funds that may benefit from registering even if they’re under the threshold – and funds that usually shouldn’t bother.
How much GST your SMSF can claim
Clear guidance on the different claim percentages for:
- SMSFs with commercial property
- SMSFs investing in Australian shares, managed funds and platforms
- Funds holding only residential property
Plus information on potential refunds, adviser fees and eligibility rules, and special considerations for property.
Download this 'SMSFs and GST Factsheet' to help you understand the ins and outs of GST registration for SMSFs.
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